What did the Tribunal hold?

The ITAT held that the CIT(A) should have decided the appeal on merits rather than dismissing it for non-prosecution. The matter was remitted back to the CIT(A) for fresh consideration.

The assessee's appeal before the CIT(A) was dismissed for non-prosecution. The assessee appealed this dismissal to the ITAT.

What were the issues?

Whether an appeal can be dismissed for non-prosecution without considering the merits of the case.

Nisha Anand Sagar vs ITO | ITAT Mumbai 2017

Income Tax Appellate Tribunal, MUMBAI BENCHES “SMC”, MUMBAI

Before: Shri Shamim Yahya

For Appellant: Shri Narayan Alal, Shri Ms.Hemalatha

For Respondent: Shri Ms.Hemalatha

Hearing: 30.08.2017Pronounced: 03.10.2017

O R D E R This is an appeal by the assessee against order of learned CIT(A) dated 15.02.2017 pertaining to assessment year 2012-2013, wherein learned CIT(A) has dismissed the appeal for non-prosecution.

Upon hearing both the Counsel and perusing the records, I find that it is incumbent upon the learned CIT(A) to pass an order on the merits of the case and not dismissed the appeal for non-prosecution. For this proposition, I place reliance upon following case laws.

(1) CIT v. T.A.Luthara HUF [(2016) 240 Taxman 133 (Bom.)] (2) CIT v. S.Chenniappa Mudaliar [(1969) 74 ITR 41 (SC)]

Accordingly in the interest of justice, I remit the issue raised in the appeal to the file of the learned CIT(A). Learned CIT(A) is directed to . Smt.Nisha Anand Sagar. consider the issue afresh and pass an order on the merits of the case after giving the assessee proper opportunity of being heard.

Learned Counsel of the assessee has also given undertaking that he shall appear before the learned CIT(A) suo moto within two months of this order to canvass the appeal.

NISHA ANAND SAGAR,MUMBAI vs. ITO 25(3)(5), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments